高职院校建立人力资源会计核算体系的浅谈

On the Establishment of Human Resources Accounting System in Higher Vocational Colleges

随着知识经济的不断发展,高职院校的教育教学改革的不断推进,人力资源已成为高职院校可持续发展的驱动力,也是加强内涵建设,提高教学质量的重要资源。本文就人力资源会计的确认、假设、计量、核算以及报告等方面进行了阐述,并根据教授启发,结合所学的会计和人力资源管理方面的知识,从会计的角度对人力资源会计核算体系的建立的进行探讨。

With the development of knowledge economy and the unceasing advancement of higher vocational education reform, the human resource has become the driving force for sustainable development of higher vocational colleges, and it is also the important resources to strengthen the connotation construction and improve the quality of teaching. In this paper, human resources accounting recognition, measurement, accounting hypothesis, and so on are described. According to Professor＇s inspiration and combined with accounting and human resource management knowledge, the author discusses the establishment of human resources accounting system from the point of view of accounting.